Bakgrund: I samband med att samhället strävar efter en mer fossilfri ekonomi och lagstiftare upprättar allt fler direktiv för vad en hållbarhetsrapport skall innehålla blir kraven på företag allt större. Banker har som investering- och finansieringsinstitut en miljöpåverkan genom de investeringar de hanterar. Att investera i exempelvis fossil energi skapar en indirekt klimatpåverkan, men ofta är denna påverkan mer svår att identifiera och inte alltid tydlig för banken själv. Bankers direkta utsläpp kan vara små jämfört med andra industrier vilket kan leda till att analytiker utelämnar banker i deras rapporter. Omställningsarbetet som sker från både EU-nivå och nationell nivå sätter banker i fokus vilket förändrar det externa trycket på dess verksamhet, bankerna måste anpassa sig till de nya normer och värderingar som uppstår i och med detta. Syfte: Studien har som mål att granska och skapa förståelse för hur några av de större svenska bankerna använder legitimeringsstrategier för att befästa sin trovärdighet när de upprättar hållbarhetsrapporter och hur detta har förändrats över tid när nytt externt tryck uppkommer. Metod: Studien utgår från en kvalitativ forskningsmetod och dokumentanalys av fyra svenska bankers hållbarhetsrapporter. Data samlades in genom bankernas hållbarhetsrapporter för att sedan granskas och analyseras genom argumentationsanalys och genom att granska innehållet i hållbarhetsrapporterna. Analys: Analysen av hållbarhetsrapporterna visar att kommunikationen av indirekt klimatpåverkan i bankernas hållbarhetsrapporter utökas över tid. Däremot väljer bankerna att inte redovisa detaljerade data kring deras indirekta klimatpåverkan, trots att det finns intresseorganisationer som skapar ramverk för att detta ska vara möjligt. Slutsats: Studiens resultat visar att kommunikationen för indirekt klimatpåverkan har utvecklats och expanderats under tio år. Opinionsbildat externt tryck är själv inte är tillräckligt för att få bankerna att ändra på kommunikationen kring indirekt klimatpåverkan även om vissa banker redovisare mer än de andra även utan lagstiftande externt tryck. Efter granskning av hållbarhetsrapporterna är det tydligt att den indirekta klimatpåverkan är den största klimatpåverkan som sker på grund av bankernas verksamhet. Detta kan tyda på att bankerna valt att inte redovisa denna data innan för att kunna bibehålla deras legitimitet i samhället vars normer och värderingar skiftar mot mer hållbart / Background: As society strives for a more fossil-free economy and legislators establish increasing directives on what a sustainability report should contain, the demands on companies are growing. Banks, as investment and financing institutions, have an environmental impact through the investments they manage. Investing in fossil energy, for example, creates an indirect climate impact, but often this impact is more difficult to identify and not always clear to the bank itself. Banks' direct emissions may be small compared to other industries, which can lead analysts to omit banks in their reports. The transition efforts taking place at both the EU and national levels are putting banks in focus, which changes the external pressure on their operations. Banks must adapt to the new norms and values that emerge as a result. Purpose: The study aims to examine and understand how some of the major Swedish banks employ legitimation strategies to strengthen their credibility when preparing sustainability reports, and how this has evolved over time in response to emerging external pressures. Method: The study is based on a qualitative research method and document analysis of sustainability reports from four Swedish banks. Data was collected from the banks' sustainability reports and then examined and analyzed through argumentation analysis and by reviewing the content of the sustainability reports. Analysis: The analysis of the sustainability reports shows that the communication of indirect climate impact in the banks' reports is increasing over time. However, the banks choose not to disclose detailed data on their indirect climate impact, even though there are interest organizations that create frameworks for making this possible. Result: The study's findings indicate that the communication of indirect climate impact has evolved and expanded over a period of ten years. External pressure from stakeholders alone is not sufficient to prompt banks to change their communication regarding indirect climate impact, even though some banks disclose more than others, even without legislative external pressure. After examining the sustainability reports, it becomes evident that indirect climate5impact is the most significant impact resulting from the banks' operations. This suggests that banks may have chosen not to disclose this data in order to maintain their legitimacy in a society where norms and values are shifting towards greater sustainability.

[pt] A sustentabilidade corporativa é identificada na interseção de um conjunto de práticas ambientais, sociais e econômicas integradas. Inúmeras práticas sustentáveis são empregadas pelas organizações, resultando em diversos benefícios de curto e longo prazo. A mensuração do desempenho por meio de indicadores de sustentabilidade com objetivo de acompanhar os resultados e os impactos gerados na natureza e na sociedade por essas práticas tem sido empregada e reportada em forma de relatórios de sustentabilidade por inúmeras empresas ao redor do mundo. No contexto brasileiro, percebe-se a falta de estudos que abordem esse tema. Por tanto, o presente trabalho teve como objetivo identificar as principais práticas sustentáveis e indicadores de desempenho reportadas em relatórios de sustentabilidade utilizadas por empresas de diferentes setores da economia brasileira pertencentes ao ISE da bolsa de valores de São Paulo. A primeira etapa dessa dissertação consistiu em realizar uma revisão sistemática da literatura a fim de apresentar o estado da arte sobre medição de desempenho em relatórios de sustentabilidade. A segunda parte consistiu em identificar as práticas sustentáveis e indicadores relatados nos relatórios de sustentabilidade por meio de uma análise de conteúdo. Por fim, realizou-se uma análise estatística dos indicadores de desempenho obtidos. Após a realização da pesquisa, conclui-se que i) A maioria das empresas está focando nos aspectos da sustentabilidade e estão no caminho certo para o desenvolvimento sustentável. ii) As empresas estão buscando soluções para suas demandas, levando em consideração aspectos como gerenciamento de água, eficiência energética, redução do consumo de insumos, diminuição de desperdícios, novas composições de materiais e formas de produção. iii) Os relatórios de sustentabilidade servem como ferramenta de transparência, uma vez que apresenta de forma concisa dados e informações de como as empresas utilizam todos os seus recursos para criar valor no curto, médio e longo prazo. / [en] Corporate sustainability is identified at the intersection of a set of integrated environmental, social and economic practices. Numerous sustainable practices are employed by organizations, resulting in several short and long term benefits. Performance measurement through sustainability indicators to monitor the results and impacts generated in nature and society by these practices has been employed and reported in the form of sustainability reports by countless companies around the world. In the Brazilian context, there is a lack of studies that address this theme. Therefore, this dissertation aimed Identify the main sustainable practices and performance indicators reported in sustainability reports used by companies from different sectors of the Brazilian economy belonging to the ISE of the São Paulo Stock Exchange. The first step of this dissertation was to conduct a systematic literature review to present the state of the art on performance measurement in sustainability reports. The second part was to identify sustainable practices and indicators reported in sustainability reports through content analysis. Finally, a statistical analysis of the obtained performance indicators was performed. After conducting the research, it is concluded that i) Most companies are focusing on sustainability aspects and they are on the right track for sustainable development. ii) The companies are looking for solutions to their demands, taking into account aspects such as water management, energy efficiency, reduction of input consumption, waste reduction, new material compositions and production methods. iii) Sustainability reporting serves as a transparency tool as it concisely presents data and information on how companies use all their resources to create value in the short, medium and long term.

Intresset för hållbarhet växer sig allt starkare och i takt med det har intressenternas krav på företag ökat. Företag kan använda hållbarhetsrapportering för att skapa legitimitet och förtroende. Genom att vara transparent kan de bemöta intressenternas behov. Välgjorda hållbarhetsrapporter som håller en hög kvalitet är därmed mer efterfrågade än rapporter av låg kvalitet. Studier om huruvida framtagandet av högkvalitativa rapporter är resurskrävande och/eller ger konkurrensfördelar genom ökad lönsamhet har visat varierade slutsatser. Denna studie genomfördes för att komplettera tidigare studier genom att analysera ifall branschtillhörighet, kvinnors inflytande, storlek på företag, rykte och image samt exponering i media påverkar lönsamheten via hållbarhetsrapporters kvalitet. Regressionsanalys, mediatoranalys och stiganalys framställdes för att testa studiens hypoteser. Resultaten indikerar att lönsamhet kan påverkas av hur och på vilket sätt företag hållbarhetsrapporterar. Studien visar ett positivt samband mellan andel kvinnor i styrelsen och hållbarhetsrapporters kvalitet samt mellan storlek på företag och lönsamhet, genom hållbarhetsrapporters kvalitet. Studien fann även ett positivt samband mellan rykte och image och lönsamhet, genom hållbarhetsrapporters kvalitet. Övriga sju hypoteser förkastades. / The interest in sustainability is growing and therefore the stakeholders’ demands on companies have increased. Companies can use sustainability reporting in order to sustain both legitimacy and trust. By being transparent, companies can fulfill the stakeholders’ needs. Sustainability reports of high quality are therefore more requested than reports of low quality. The issue of whether the use of high quality reports is expensive and/or generates a competitive advantage through increased profitability have shown varying results. This study was conducted to complement previous studies by analyzing whether industry, women on board, company size, reputation and image as well as media exposure affect profitability through the quality of sustainability reports. Regression analysis, mediation analysis and path analysis were created in order to test the study’s hypotheses. The results indicate that profitability can be affected by how and in what way companies report sustainability. The study shows a positive relationship between women on board and the sustainability reports’ quality and between company size and profitability, mediated through the sustainability reports’ quality. The study also found a positive relationship between reputation and image and profitability, mediated through the sustainability reports’ quality. The remaining seven hypotheses were rejected.

Made available in DSpace on 2016-04-25T18:40:09Z (GMT). No. of bitstreams: 1 Jose Geraldo Falcao Britto.pdf: 5869611 bytes, checksum: 14b5d85dd3ea95c71c04d75b9b9691c0 (MD5) Previous issue date: 2015-07-16 / As of 2010, the main publicly traded organizations have been going through an improvement process of disclosing with transparency the results of their operations that involves the improvement of financial statements and supplementary reports, by adopting the standardization process promoted by the International Accounting Standards Board and International Financial Reporting Standards (IASB / IFRS). It also includes the disclosure of operational risks or operations to meet the new legislation will be effective on January 2016 (CVM Instruction 552). This process has promoted adaptive approach and adoption of new practices of reporting financial and accounting information, as well as has promoted the way the organizations manage their internal processes and operational controls. Especially in financial, banking and insurance sectors that fund productive activities, and motivated by the improvements of due diligence analysis of their customers and borrowers, they have better framed the analysis and identification of operational risks of organizations and are also following the changes promoted by the Organization for Cooperation of Economic Development (OECD). In this way, this study aimed to monitor, update, and analyze the current Organizational practices with regards to their Sustainability Operational Risk reports and the levels of compliance compared with existing risk management framework through structured interviews. To analyze the practices of organizations it has been done 02 studies, using primary data (survey made with organizations employees) and secondary data (financial statements, published integrated reports of sustainability risks). To better support the study, an open survey was conducted (primary data) with companies that are part of ABNT (Brazilian Association of Technical Standards and CEE63 committees - Risk Management), where the results showed that the organizations, for instance, Petrobrás, Netshoes, Inmetro, Furnas, Syngenta, Empresa RBS communication, Sabesp among others, have operational risks management practices and they are consistent with the criteria established by the framework, and they are in implementation phase and in constant process improvement. After applying the sample selection criteria (not probability) and the secondary data, the company named Fibria Celulose has been selected through the analysis of its ISE sustainability reporting, financial statements and integrated risk reporting (years 2013 and 2014 ), and this meets concept terms as well, by contemplating norms/standards and frameworks (standards ISO 26001, 16001, 31000), and is, as described in its own published reports, in preparation phase to meet new requirements of Securities and Exchange Commission (CVM). These processes of adapting organizations, the new requirements recently summarized in the standardization of Accounting practices; the disclosure of risk indexes; the materiality of operational risks; the certification of products/management systems of risk/sustainability and adoption of Environmental & Social Accounting are shown as a new phase of observation of the economic activities in Brazil / A partir do ano de 2010, as organizações, principalmente de capital aberto, vêm atravessando um processo de aperfeiçoamento do processo de divulgação e transparência da divulgação de resultados de operações, que envolve a melhoria das demonstrações contábeis, e de relatórios complementares, a adoção do processo de uniformização das práticas contábeis promovidas pelo International Accounting Standards Board e International Financial Reporting Standards (IASB/IFRS), também pela divulgação de Riscos operacionais ou de operações para atendimento à nova legislação que entrará em vigor a partir de janeiro de 2016 (Instrução CVM 552). Esse processo tem promovido adaptações e adoções de novas práticas de relatos de informações financeiras e contábeis, bem como tem promovido a forma com que as organizações gerenciam internamente seus processos e implementado suas formas de controles operacionais. Principalmente o setor financeiro, bancário e de seguros, que financiam as atividades produtivas, motivados pelo aperfeiçoamento dos processos de análise de riscos de seus clientes e tomadores de empréstimos, tem aprofundado sua forma de análise e aperfeiçoado as práticas de identificação de riscos operacionais das organizações, e acompanhando as modificações promovidas pela Organização para cooperação do desenvolvimento econômico (OCDE). Desta forma, e por este cenário, o estudo teve o objetivo de acompanhar, atualizar e analisar as práticas organizacionais de relatos de Riscos Operacionais de sustentabilidade, e de pesquisar as práticas através de entrevistas estruturadas sobre o grau de aprofundamento frente aos frameworks (padrões) em Gestão de Riscos estabelecidos. Foram Realizados 02 estudos utilizando dados primários (pesquisas diretas com usuários das organizações) e secundários (demonstrações contábeis, relatos integrados de riscos de sustentabilidade divulgados) como forma de analisar as práticas das organizações. Para fundamentar o estudo, foi realizada pesquisa aberta (dados primários) com empresas participantes da ABNT (Associação Brasileira de Normas Técnicas e comitês CEE63 de Gestão de Riscos), onde os resultados demonstraram que as organizações pesquisadas como, por exemplo, Petrobras, Netshoes, Inmetro, Furnas, Syngenta, Empresa RBS de comunicação, Sabesp, entre outras, possuem práticas de Gestão de Riscos Operacionais coerentes com os conceitos estabelecidos por frameworks, estando em fase de implantação e em constante aperfeiçoamento interno dessas práticas. Após aplicados os critérios de seleção de amostras (não probabilísticos), e o estudo de dados secundários, foi selecionada a empresa FIBRIA Celulose, através de análise de relatórios de sustentabilidade ISE, demonstrações contábeis e Relato integrado de riscos (dos anos de 2013 e 2014), e demonstrou atender em termos conceituais, por contemplar os aspectos constantes em normas e frameworks do tema (normas ISO 26001, 16001, 31000), e está, como descrito nos próprios relatórios divulgados, em fase de preparo para atendimento de nova exigência da Comissão de Valores Mobiliários (CVM). Este processo de adaptação das organizações e de novas exigências, resumidas recentemente na padronização das práticas contábeis, na divulgação de índices de riscos e de materialidade dos riscos de operações, da certificação de produtos e sistemas de gestão em Gestão de Riscos e sustentabilidade e adoção de Contabilidade Ambiental e Social, apresenta-se como uma nova fase de observação da atividade econômica no Brasil

Hållbarhet är ett begrepp som har skiftande innebörd, både inom vetenskap och populärvetenskap. Forskning kring hållbarhet har ett särskilt fokus på kartläggning av orsakssamband och enbart ett fåtal studier fokuserar på att kartlägga och utforska hur begreppet hållbarhet konstrueras genom företags kommunikation. Inom redovisning efterfrågas ofta ett mer principbaserat och konceptuellt angreppssätt, och då detta enligt vår litteraturöversikt ges begränsat utrymme inom forskning kring hållbarhet, finns det möjligheter till att bidra med förståelse på området. Syftet med denna studie är att utforska hur begreppet hållbarhet kommuniceras och därmed konstrueras av företag med affärskonceptet fast fashion. Det finns en distinktion mellan handling och kommunikation och den här studien behandlar enbart kommunikationsaspekten. Vi har genomfört en kvalitativ innehållsanalys av hållbarhetsredovisningar för företag med affärskonceptet fast fashion. Studien har en tvärsnittsdesign med ett teoretiskt urval och top of mind-associationer. Totalt inkluderades tre företag i studien och deras respektive hållbarhetsredovisningar för rapporteringsåret 2013. I analysen har vi arbetat utifrån en abduktiv ansats inspirerat av ett foucauldianskt perspektiv. Den teoretiska modellen utvecklades med hjälp av tidigare litteratur om hållbarhetsdefinitioner och användes som en utgångspunkt för att kategorisera de textavsnitt som identifierades i respektive analys. Vår utforskning av företagens kommunikation av hållbarhet leder till slutsatsen att begreppet snarare konstrueras som produktiv aktivitet än handlingsklokhet i och med företagens tydliga fokus på stegvis anpassning och efterlevnad av såväl koder som specifika regler. Weak sustainability är mer framträdande än strong sustainability i företagens hållbarhetsrapportering, men det finns även en glidande skala mellan dessa. Till skillnad från övriga studier kring konstruktion av hållbarhetsbegreppet riktar denna studie in sig på företag med ett visst koncept (i.e. fast fashion) i utforskningen av hur hållbarhetsbegreppet kommuniceras och konstrueras. Studiens bidrag är utvecklandet av den teoretiska modellen i form av en glidande skala samt ökad konceptuell förståelse för konstruktion av hållbarhet. Vi argumenterar således för en glidande skala mellan de teoretiskt definierade hållbarhetskategorierna, medan andra studier enbart presenterar sina resultat enligt dikotomier. / Considering both science and popular science, sustainability is a concept of diverse meanings. Scientific research concerning sustainability has a particular focus on plotting causal links. Only a few studies focus on plotting and exploring the concept of sustainability as it is being conveyed by businesses via communication in corporate sustainability reports. Within the accounting field, there is a common demand for a principles-based and conceptual approach. Thus, while our literature review shows scientific research on sustainability has given limited attention to this approach, there are vast opportunities to contribute to this field by enhancing the comprehension of this issue. Consequently, the aim of this study is to explore the way in which the concept of sustainability is communicated and hence constructed by fast fashion businesses. As there is a distinction between practice and communication, this study merely focuses on the communication aspect.We have conducted a qualitative content analysis based on corporate sustainability reports issued by fast fashion corporations. The study applies a cross-sectional design and a theoretical sampling technique coupled with top-of-mind associations. In total, three corporations were included in this study, resulting in a sample of three corporate sustainability reports from the reporting year of 2013. During the analysis, an abductive approach inspired by a foucauldian perspective was applied. The theoretical model was elaborated on the basis of previous research and academic literature on the definition of sustainability and it served as an initial structure for categorization of the empirical observations.Our findings indicate that companies portray a clear focus on gradual adjustment and conformity to various codes as well as regulations, which leads to the conclusion that companies included in this study construct sustainability in terms of skills rather than wisdom. Furthermore, our findings point to the conclusion that elements of weak sustainability are more prominent than elements of strong sustainability in corporate sustainability reports. However, a notable finding is the existence of a sliding scale between these paradigms. As opposed to other studies regarding the construction of sustainability, this study focuses on a certain business concept (i.e. fast fashion) exploring the communication and construction of the concept sustainability. The contribution of our study is an evolution of the model in terms of a sliding scale and increased conceptual understanding of the term sustainability. We argue a sliding scale between weak and strong sustainability should be taken into account, while previous studies have presented their findings solely as dichotomies.This paper is written in Swedish.

Made available in DSpace on 2016-12-23T13:42:11Z (GMT). No. of bitstreams: 1 Patricia Krauss Serrano.pdf: 1564474 bytes, checksum: 60351ac85983d55077adee196bddc250 (MD5) Previous issue date: 2012-08-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Global Reporting Initiative (GRI) stands out worldwide in order to minimize perceived quality problems in Sustainability Reports. One of GRI s initiatives is the development of environmental indicators. In the context of growing concern about environmental impacts of human activity, and considering environmental disclosure tool relevance for users depends on their relevance perception on the information it contains, the purpose of this study is: to analyze the perceived relevance by environmentalists non-governmental organizations (NGOs) in Espírito Santo (Brazilian state) on the essential environmental indicators in GRI s third version. Questionnaires were sent to 52 NGOs, resulting in 24 responses. Indicators and respondents were analyzed according to their responses profiles. It was found that all the environmental indicators considered essential by GRI were mostly indicated as being of significant importance, by respondents, what means GRI has the ability to meet this segment of Brazilian society s expectations. The results signalize the GRI essential environmental indicators importance on sustainability reports, and that disclosure standards internationalization for basic global issues related to the environment does not diminish its importance to users, in specific locations / A iniciativa da ONG internacional Global Reporting Initiative (GRI) se destaca mundialmente, no intuito de minimizar problemas percebidos na qualidade das informações divulgadas em Relatórios de Sustentabilidade. Dentre as iniciativas da GRI, tem-se a elaboração de indicadores relacionados a aspectos ambientais. No contexto de crescente preocupação em relação aos impactos da atividade humana no meio ambiente, e considerando que a relevância dessa ferramenta de evidenciação ambiental depende da percepção por parte dos usuários da relevância das informações nela contidas, o objetivo deste trabalho é: analisar a percepção de organizações não governamentais (ONGs) ambientalistas atuantes no Espírito Santo acerca da relevância dos indicadores ambientais essenciais na terceira versão do modelo GRI. Para tanto, um questionário foi encaminhado a 52 ONGs, obtendo-se 24 respostas. Indicadores e respondentes foram analisados de acordo com os perfis de respostas atribuídas. Verificou-se que todos os indicadores ambientais considerados essenciais pela GRI foram julgados, majoritariamente, como de significativa relevância, pelas ONGs respondentes, ou seja, o modelo GRI tem capacidade de atender a anseios desse segmento da sociedade, atuante no Espírito Santo. Os resultados sinalizam a importância dos indicadores ambientais essenciais da GRI nos relatórios de sustentabilidade, e que a crescente internacionalização de padrões para evidenciação de aspectos relacionados a problemáticas globais relativas ao meio ambiente não diminui, necessariamente, a sua relevância para usuários em localidades específicas

Made available in DSpace on 2016-06-02T19:53:31Z (GMT). No. of bitstreams: 1 RESINA_Rodrigo_2013.pdf: 1378733 bytes, checksum: 22706495e4206944b062ab63a28ac3f4 (MD5) Previous issue date: 2013-12-13 / Financiadora de Estudos e Projetos / The quest for sustainable development is becoming more widespread among government, private organizations and members of civil society, motivated primarily by environmental imbalance and social problems. So the companies conceptualize measure and work toward sustainability and it has become the goal of many of these organizations. This research aimed to analyze how large retail supermarkets companies, that have operation in Brazil, measure their practices aimed at sustainable development. It was carried out during the research, a review of theory and the multiple case studies exploratory; it realized the data collection through public documents (Sustainability reports). First, it s analyzed 32 reports of 3 retail businesses for several years. It was analyzed as indicators of sustainability are reported by companies in the sector, it was also assessed developments in the application of sustainability reporting in retail and sustainability dimension is prioritized in the reporting of organizational management. It observed a non- regular reporting on sustainability in the periods analyzed, companies report a higher number of indicators related social issues and despite the use of the GRI indicators, the companies had different interpretations about the same indicators. Thus, it identified that companies need to improve their reports and using the external validation (audit) to ensure the transparency and quality of sustainable reporting, enabling the retail supermarket companies to act towards a sustainable management / A busca pelo desenvolvimento sustentável se torna cada vez mais difundida entre os agentes governamentais, organizações privadas e membros da sociedade civil. Esses grupos são motivados, principalmente, pelo desequilíbrio ambiental e pelos problemas sociais. Desse modo, conceituar, mensurar e atuar rumo à sustentabilidade tem se tornado o objetivo de muitas dessas organizações. Essa pesquisa visou analisar como as empresas de varejo supermercadistas de grande porte, que operam no Brasil, reportam e mensuram suas práticas voltadas ao desenvolvimento sustentável. Foi realizado, durante a pesquisa, a revisão da teoria e uma análise documental descritiva, com a coleta de dados através documentos públicos (relatórios de Sustentabilidade). A pesquisa avaliou 32 relatórios de 3 empresas publicados nos últimos anos. Foram analisados como os indicadores de sustentabilidade são reportados pelas empresas do setor, também foi avaliado a evolução na aplicação dos relatórios de sustentabilidade no varejo e a dimensão da sustentabilidade, que é priorizada no reporte da gestão organizacional. Observou-se, uma não regularidade no reporte da sustentabilidade nos períodos analisados, as empresas reportam um volume maior de indicadores relacionados às questões sociais e apesar do uso do modelo da Global Reporting Initiative (GRI) haviam interpretações diferentes dos indicadores por parte das empresas. Assim, identificou-se a necessidade das empresas aprimorarem seus relatórios e utilizarem a validação externa (auditoria) para garantirem a transparência e a qualidade das informações reportadas, possibilitando que as empresas do varejo supermercadista atuem rumo a uma gestão sustentável efetiva e eficiente.

CSR och hållbart företagande är traditionellt sett flexibelt hållna begrepp som företag uppmuntras att arbeta med på eget initiativ. Med vägledning av internationella standarder uppmuntras företag minimera negativa konsekvenser som deras verksamheter kan generera. Mot bakgrund av ett ökat behov av transparens och enhetlighet mellan företag som är verksamma på EU:s inre marknad har hållbarhetsredovisningsdirektivet antagits. Direktivet, vilket har genomförts i svensk rätt genom införande av bland annat 6 kap 12 § årsredovisningslagen, föreskriver en skyldighet för företag av viss storlek att identifiera väsentliga risker i verksamheten och redovisa dessa i en hållbarhetsredovisning som del av företagets förvaltningsberättelse. Riskidentifieringen ska göras mot bakgrund av vad som är nödvändigt för förståelse av företagets verksamhet, och innefatta risker i affärsförbindelser när det är relevant. En av de aspekterna som företag ska identifiera och redovisa risken för är korruption. Hållbarhetsredovisningskravet gäller från och med redovisningen av verksamhetsåret 2017. Svenska staten är en stor bolagsägare i Sverige och ställer krav på de statligt ägda bolagen att agera föredömligt på området för hållbart företagande, bland annat genom krav på efterlevnad av en framtagen ägarpolicy. Inom ramen för en empirisk studie har 47 statligt ägda bolags hållbarhetsredovisningar för verksamhetsåret 2016 granskats. Syftet var att fastställa hur de statligt ägda bolagen arbetar med identifiering och redovisning av risker för korruption, mot bakgrund av att redovisningskravet hittills inte har varit rättsligt bindande. Mot bakgrund av det varierande resultatet som studien visar kan ifrågasättas om samtliga av de statligt ägda bolagen agerar med en sådan föredömlighet som föreskrivs i ägarpolicyn. Genom en analys av huruvida hållbarhetsredovisningsdirektivet och 6 kap. 12 § årsredovisningslagen kan förhindra den underlåtenhet att redovisa risker för korruption som idag torde vara möjlig, konstateras att direktivet i teorin uppfyller sitt ändamål. Efter att redovisningskravet har börjat gälla kan korruption presumeras utgöra en väsentlig fråga för företag, vilket ställer höga krav för utelämnande av identifiering av korruptionsrisker i redovisningen. Ur praktisk synpunkt kan däremot anföras att direktivets språkliga utformning erbjuder en sådan flexibilitet vad gäller bedömningen av riskernas väsentlighet, att överträdelser av direktivet torde bli svåra att tillskriva företag eller dess företrädare ansvar för. Som slutsats anförs att direktivets föreskrifter borde ha utformats med mindre flexibilitet, i syfte att uppnå den enhetlighet mellan företags redovisningar som eftersträvas.

This study aims to investigate how companies formulate external communication in social media and sustainability reports when dealing with public criticism linked to sustainable development, in a society where information spreads quickly via social media and thus risk leading to loss of legitimacy and damaged reputation. The study is based on a qualitative method with quantitative elements. A qualitative directed content analysis has been conducted on six different companies' Twitter and Facebook pages as well as sustainability reports, where data has been interpreted, categorized and analyzed based on Image Repair Theory's communication strategies. A selection was made among 14 295 words in social media and 80 234 words in sustainability reports to find out which strategies the companies used in their crisis management, which strategies were most common in each medium and why. The results show that strategies such as corrective action and mortification were equally common in both channels. In social media, it was also common for companies to formulate posts using strategies such as defeasibility and sympathy, while the content of sustainability reports often could be linked to strategies such as information, bolstering and transcendence. The study shows that companies' choice of communication strategies is based on a combination of the type of recipient and the type of channel used. A combination of one-way and two-way communication is thus important for the company to be able to meet the specific needs of both of these factors. Furthermore, the study shows that Image Repair Theory could be expanded with more strategies such as sympathy and information, as these were common in all companies' crisis management. Finally, the study shows that the monologic or dialogic characteristics of a medium have a major impact on how communication is formulated in response to public criticism.

Studiens syfte är att undersöka hur genus- och maktrelationer avbildas samt reproduceras genom bilder från The Big Fours års- och hållbarhetsrapporter. Tidigare forskning har klarlagt behovet att på ett adekvat sätt särskilja mellan kön och genus inom kritisk redovisningsforskning. Således grundas studien i en rad feministiska teorier och kritisk organisationsteori, såväl som tidigare forskning där genus står i fokus. Dessa teorier tillämpas vid en kvantitativ innehållsanalys och efterföljande slutledning. Detta för att identifiera dolda processer inom organisationerna som inverkar på hur hierarkier utformas inom dessa.  Resultaten påvisar att det existerar ett könande inom organisationerna som är till mannens fördel. Dock är generaliserbarheten av studiens empiri begränsad utifrån resultatet av den logistiska regressionen. Symboler för ett starkt ledarskap förknippas med maskulinitet och mannen avbildas oftare som stående inom urvalet, vilket studien härleder till uttryck för rådande och önskade hierarkier. Därtill påvisar empirin att aktivitet till högre grad avbildas som ett manligt attribut vilket studien förklarar som ett uttryck för ett rådande informationsövertag. Det återfinns dock frekvenser som gör gällande att kvinnan ges utrymme att komma till tals och således att dennes perspektiv tas tillvara på. Detta då kvinnan till en högre grad avbildas som seriös i sällskap av män än ensam. Genusrelationer identifieras men processerna är genomgående subtila. Sociala koder och normativa påtryckningar kan dock påpekas. / The purpose of this study is to examine how gender and power dynamics are depicted and reproduced through images from The Big Four’s Swedish branches, in their annual and sustainability reports. Previous research clarifies the need for a separation between sex and gender within critical accounting research in order to expand the current empirical reach. Hence this study utilizes several feminist perspectives as well as critical organizational theory combined with previous research where gender has been at the center. The study’s content analysis and deduction, along with its conclusion, is built upon these theories to identify hidden processes that constitute real-life gender based hierarchies within said organizations.  Furthermore the results of this study points to a continued gendering within these organizations that favour the male sex. However the generalizability of the empirical findings are limited due to the outcome of the logistic regression. Symbols of strong leadership are continuously associated with a sense of masculinity and the male is more often depicted as standing up, symbolizing being higher up in the organizational hierarchy. Empirical evidence is laid forth stating that a higher frequency of being active is tied to being male and furthermore a masculine attribute. Although, measured frequencies show that the woman is granted the opportunity of having her perspective listened to and through that her epistemic privilege utilized as she’s, to a relatively high degree, represented as serious when accompanied by men. Gender relations are identified as parts of subtle processes that are sometimes even to be labelled as ambiguous.